نوع مقاله : مقاله پژوهشی
نویسندگان
1 استاد دانشگاه آزاد اسلامی، واحد علوم، تحقیقات و فناوری
2 دانشجوی دکترای حسابداری دانشگاه شهید بهشتی تهران (نویسنده مسئول)
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
The main purpose of this research is theoretical and practical analysis of inter-organizational cost management (IOCM) with emphasis on cost management and risk management process. In recent years IOCM has gained increasing interest in both theoretical discussions and practice. For this reason, the Resource-based theory, Transaction cost economics, Contingency theory and Industrial networks approach with special attention to the risk concept in inter-organizational cooperation is discussed. Although this theoretical framework explain the formation of inter organizational cooperation. However, these theories and researchers did not cover the risk of inter-organizational cooperation clearly. In addition to the theoretical arguments, we also examined IOCM procedures in an application view. For this reason an unstructured interview is used by researchers to identify factors that create problems in implementing IOCM. In their opinion Resistance to change, Insufficient framework and empirical evidence, Centralized oorganizational structure, Disclosure of confidential information, Changes in enterprise information system and the requirement to establish proper communication strategy are factors that causes IOCM practical problems in Iran .Also based on the results, we find openness of the cost data (open-book accounting and information sharing) is prerequisite for making cost reductions through IOCM procedure. Although open-book accounting has potential positive outcomes, it also entails a risk like opportunistic behavior of business partner. In order to deal with the problem of opportunistic behavior, we propose management risk with four-step process to minimize the threats posed by IOCM. Due to the importance of the supply chain in some industries, especially in the automotive industry, it is suggested that integration of IOCM process and risk management is implemented in that industry to reduce costs and improve efficiency.
کلیدواژه‌ها [English]
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